Definition of an Artist in Business

In 2005 the ATO published the Taxation Ruling: Income tax: carrying on business as a professional artist (TR 2005/1).

“Having regard to the distinctive nature of the arts profession, this Ruling provides guidance on the principles to be applied in determining whether an artist is carrying on business as a 'professional artist'’
Excerpt from the ATO website.

Read the full ruling
Read NAVA’s explanation of the ruling